The Fair Value change with respect to the Financial Crisis Essay Example for Free

The Fair Value change with respect to the monetary Crisis EssayThe world has recognise under the grips of a global monetary crisis. Such events with big accounting and monetary impacts are hardly a(prenominal) and forlorn but when they do come, they land with them uncertainty and pessimism as salubrious as the desire to bring ab unwrap some change so as to curtail much(prenominal) events from taking place in the future.With regards to standard setting, this is cosmos achieved through the debate surrounding fair mensurate reporting. Banks and many other lush fiscal institutions that bore the brunt of the tidal wave of the credit crunch are calling on the Financial Accounting Standards Board to ease their stance in relation to fair value accounting whereas investors and financial analysts are standing forward to block this move. Fair value accounting had been brought into place after more(prenominal) deliberation by standard setters over the years. Its application worl dwide was a reflection of the need for financial statements to reflect the assets held by firm on their balance sheets at prices they could be realized at now in the markets, in a fair deal and an arms length transaction.This was recognized as something that provided a fair outlook of the current financial position of banks and other institutions and was held very closely unemotional by the FASB (Katz 2009). The chairman of the circuit cards adherence to the need for fair value to continue and his refutation of the methodological analysis in a testimony before the US House of Representatives Financial Services Subcommittee in March of 2009 is a strong indicator of where standard setters actually fall in the debate.However, in April of 2009 the board voted to relax the fair value rules under strong political pressure and in an uncharacteristically rapid fashion for a body that is known to engage in long debates and continued discussion before enacting any changes in the accoun ting standards.This change has sparked unique responses from the two sides of the debate. Banks and other financial institutions ca-ca been delight with the measure. They had come out in open resistor to fair value rules following the financial crisis stating that it below the belt influenced their accounts. They argued that the use of the fair value criteria subjected in them show items in their balance sheet as importantly lower value than they would be actually realized at, thereby giving them a relatively staring(a) financial outlook with very pessimistic figures (Katz 2009).The impetus for the move was that if this could be alleviated to some extent, thence banks would be better able to report their true financial situation and reduce some of the write-offs that choose wrecked the industry, thereby even putting them in a better position to issue more loans and perhaps precipitate faster recovery from the crisis. The optimism of the banks with regards to the proposed shif t by the FASB was reflected in the markets as the stocks of major banks such as Citibank and Bank of America went up in the New York Stock Exchange.Investors and financial analysts however have been strongly against the move being put forward by the FASB in April. They argue that fair value accounting results in showing the actual financial health of the financial institution and changing the rules would result in a distorted perspective being put forward to the investors. It is further seen as being a highly transparent view of the financial health as it leads to assets being valued at the amount they could be traded today which is a reflection of the economic times as well as the trend of decision making that has been going on in the industry.Thus after the changes have been brought into place, investor chemical group are showing growing unhappiness at what is viewed as something potentially harmful. They were also wary of the enfolding of political pressure in the move, which i f freely allowed to influence international standard setting would compromise the oneness of the field and harm investor confidence as well.The FASB did come out in support of the investor though by additionally requiring more disclosure of the methodology employed by firm for valuation after the FASB allowed them signifi nookietly more room for judgment regarding it through relaxation of the rules. It further did not allow the financial institutions to contribute the changes retrospectively which would have altered their 2008 statements as well. It also restricted the application of some proposed changes such as those relating to valuing impaired securities by keeping it only for debt securities.FASBs shift has been in a manner that can be considered characteristically different from its formal procedure. The world of standard setting has been slow with prolonged discussions before any changes are brought forward. With regards to the current change, it was made considerably rapi dly by bringing in remarks for discussion, move a review of one day and then handing out the proposed changes which is a testament to the tricky financial times and political pressure.The shift that was brought about included allowing the firms considerable room for judgment with regards to gauging prices of some of their investments correspond on the financial statement as well as those for mortgage backed securities (Katz 2009). This did meet with opposition from other bodies such as the CFA Institute and investors groups, the former arguing that such arbitrary changes damage their credibility while the latter is in woe of the difficulties investors will face now.They have even gone out to condemn to some extent the U-turn taken by the chairman of the FASB whereby he shunned the changes proposed to fair value methodology in front of congressional subcommittee but then agreed to put in place the like measures hardly a month later.Thus it can be seen that the current financial c risis has altered the counsel standard setting in accounting has taken. It can be said that this is a fairly modify trend. While it whitethorn result in short term gains for fighting the financial crisis and help prop up up loans and lending, it could be damaging in the long run as political pressures and advocacy groups may damage the credibility and transparency of standard setting and financial statements presentation. It could also be adverse for the investor who may not trust the standards as providing fair information and affect their behavior. Furthermore, the integrity of the institute may well have been compromised in this case by the u-turns being adopted by the chairman of the FASB.BibliographyKatz, Ian (2009, April 2). FASB Eases Fair-Value Rules Amid Lawmaker Pressure. Retrieved June 17, 2009, from Bloomberg entanglement site http//www.bloomberg.com

Substance abuse trends US Essay Example for Free

Substance horror trends US Essay medicate trends have changed over many familys and invigorated doses argon etern everyy evolving. It is difficult for enforcement agencies to keep up with the impudent drugs and the form they are used. Drugs include methqualonein the 1970s then in the 1980s fluniyrazepam and more(prenominal) recently oxycodone hydrochloride. (Kozel, N. Sloboda, Z. 2003) The use of sightnabis, methamphetamine and heroin has observed an upward trend. . (Kozel, N. Sloboda, Z. 2003) One of the new methods of delivery was by filling cigars with cannabis were observed by African American teenagers in the 1990s and its use has spread. It was usual to have a malt liquor with them and it was called a blunt and is observed in many movies as well. . (Kozel, N. Sloboda, Z. 2003) Columbian heroin was gaining everydayity as it was stronger then that from Asia and could be snorted. Marijuana was the most popular by far and crack cocaine became popular because it doesnt require to be injected and so slight(prenominal) risk of acquiring HIV. (CBS news 2007)However injecting crack cocaine by mixing it with vinegar or lemon juice was observed. . (Kozel, N. Sloboda, Z. 003) In 2007 Cocaine and methamphetamine use among young adults declined significantly last year as supplies dried up, leading to high prices and reduced purity, and the government compensates. Overall use of unlawful drugs showed superficial change. (Freking, K. 2008) The higher user of drugs in Hispanics and Poet Ricans. (Valdez, A. 2005) It is also more normal amongst males in these groups who see it as macho or manly amongst Hispanics and a part of their identity . Also these groups face a lot of problems and poverty. in that respect is higher unemployment and low emphasis on education. Access to health is limited. Hispanics have a cholo identity which is driveway based identity with a street based social network. This is often through generations and the most common drug abus ed is Heroin. (Valdez, A. 2005) Cholo Identity which was an oppositional culture in these communities that developed a distinct language patterns, vogue of dress, tattoos, car culture, music.Sometimes referred to as a pachuco lifestyle (e. g. oot suit 1940s) (Valdez, A. 2005) Drug use is a agent to act out macho values or risk taking, excess, to demonstrate socially valued mood and craziness. Hypermasculinity in its exaggerated form includes fighting, daring deeds, seducing women, asserting independence from women, etc. (Valdez, A. 2005) there has been a using of these groups and arrests due to drug laws have targeted Hispanics making a lot of them beyond the reach of organisations willing to help. most one in five adults in the U.S acknowledge the use of drugs Drug use in the 50-59 age group increased as more baby boomers join the category . (CBS,2007) In Mexican culture, men often feel honour and pride when they are the protectors of their families. These traditional attitudes are influenced by the Catholic faith and the importance of family in the Mexican culture. Yet, embracing these traditional attitudes may lead to a great risk for problems such as depression, substance abuse, violence and reluctance to seek psychological assistance. (Nauert, R. 2008)The use of drugs in school age children is an increasing problem . here is it leading to serious damage. (Califano, J. 2007) According to the National initiate on Drug Abuses 2002 monitoring the Future Study, 53% of high school seniors reported using an illicit drug at least once in their lives, 41% indoors the past year, and 25. 4% within the past month (Drug data summary 2003) .A lot of criminals are on drugs and acquiring in 2000, Americans spent an estimated $36 billion on cocaine, $11 billion on marijuana, $10 billion on heroin, $5. billion on methamphetamine, and $2. 4 billion on another(prenominal) dirty substances (Drug data summary 2003) Drug related crime can be due to its use or selling a nd acquiring drugs. Drugs interpolate individual behaviour and can generate violence and illegal activity. In 2006 5. 3percent of homicides were drug related. In the 2004 watch of Inmates in State and Federal Correctional Facilities, 32% of state prisoners and 26% of federal prisoners said they had commit their current offence while under the influence of drugs.Among state prisoners, drug offenders (44%) and property offenders (39%) reported the highest incidence of drug use at the time of the offence. Among federal prisoners, drug offenders (32%) and violent offenders (24%) were the most likely to report drug use at the time of their crimes. (BJS, 2006) It can be seen that the cost to the federation can be immense. From small robberies to the fear of gangs and gun crime to murders. It is hard to say the total impact to a society in the form of lost labour . there is the spread of HIV, HBV and HCV which are hard to cure and can be transferred to families.The costs in terms of he alth and financing healthcare for these diseases can be highly expensive and emotionally difficult as often these diseases are terminal. It is a high price to requital for the occasional thrill that some drug abusers seek. Dealing with the problem has always been difficult as new drugs emerge and drugs become cheaper to have wider appeal. Also the culture of night clubs and alcohol has seen a college and university students embrace drugs without much thought as to the consequences.Drinks get spiked in clubs and often result in sexual development of young women . Arrests and drug laws to prevent drugs being freely available may increase the availability on the black market but this results in supplies being unsafe and even further danger to drug users. Education in schools and at risk communities doesnt often create the impact it should. For example in the Hispanic groups where a lot of arrests on drug laws were targeted often dont want to swan authorities who are trying to tackl e this problem.In conclusion the costs to any society are high and drug use is increasingly a problem of developed countries according to the WHO. Legal and illegal use of drugs was most strongly associated with age, sex, and income. Higher income was associated with a greater likelihood of drug use for all drug types examined, which is perhaps not surprising given that drug use requires disposable income. Relationship post was linked to illegal (but not legal) drug use both cocaine and cannabis use were more likely among persons who had never been married or previously been married.These associations remained statistically robust after adjustment for age, sex, and the other variables considered here. The US, which has been driving much of the worlds drug research and drug policy agenda, stands out with higher levels of use of alcohol, cocaine, and cannabis, in spite of punitive illegal drug policies, as well as (in many US states), a higher minimum legal alcohol drinking age than many comparable developed countries. The Netherlands, with a less criminally punitive approach to cannabis use than the US, has experienced lower levels of use, particularly among younger adults.

Product life cycle Essay Example for Free

Product life cycle EssayIdentify and treasure the relevance of the product life cycle to the notion of employee engagement. Employee engagement butt be viewed done the iv stages of the product life-cycleStep one is the introduction of the concept of employee engagement, its principles, strategy for enhancing engagement and involving employees, process of change to witness engagement is fully embedded into the organic law. Step two is growth and growing the concept of engagement through a number of mechanisms * Support from senior and line managers* Development of line managers in engaging staff * Clear communication and take inment strategy * Involving staff in organisational and chisel design * Encouraging egotism and career development planning * Identifying mechanisms for continuous staff feedback * Evaluating and adapting engagement strategies. Step three is reaching due date and embedding and maintaining the above factors through continuous involvement, participa tion, communication, rating and action And finally, step 4 is the inevitable decline, even though there is a decline it is still important to retain key employees, and their skills and knowledge, and therefore to continuously involve them in managing the change and upcoming strategy.The employee engagement life cycle is an important tool for HR professionals to using up to assess how the engagement product fits with the line of merchandises objectives and strategy.Evaluate the future for employee engagement in the UK and global economic context.Future action plans include * Involving workers in identifying factors that will engage them further * Consideration of the demographic data and identification how to engage staff from all backgrounds at different levels * Further evaluation of the unify between engagement practices and performance * Development of managers that can motivate and inspire staffMonster (2011) the online job advertising website conducted an international su rvey on employees views of their line managers and uncovered the following results * Only 10% depict their manager as brilliant* 73% feels their manager does not invest in their self-development * 70% regard that they could do their managers job to a higher standard * 41% of UK workers felt their managers were alone incompetentLine managers are pivotal to enhancing engagement through empowering, motivating, inspiring, coaching and helping the employee develop themselves to arouse performance. Key areas where managers require further development include * Responding to grievances and confronting issues* Empowering and involving workers on decisions that impact on them * Treating all police squad members equitably and with respect and providing constructive feedback * Recognising and appreciating efforts (particularly discretionary effort) * Being driven to deliver on commitments and promises made.Assess the future role of the HR professional and the HR function so far as the sus tainable execution of instrument of employee engagement practices is concerned.In order for HR to become more strategic, they need to ensure the HR strategies and the business strategies are aligned and both contribute to the overall business aim and objectives. If this is achieved then HR can be a driving force for creating an organisational strategy for competitive advantage.HR practitioners can determine organisation capability and engagement levels to flexibly adapt to changing environmental and customer needs through an evaluation of the current resources in terms of skills, knowledge and behaviours and organisation design and development.Once the HR practitioner is vertically integrated within the business, they will be able to take advantage of future opportunities by congruous a key player in the strategic decision making process through providing long knowledge in terms of organisational capability in taking the opportunity to grow into new markets, or determining future strategies and actions required.

Reflective Statement The Great Gatsby Essay Example for Free

Reflective Statement The Great Gatsby auditionThe Great Gatsby is a novel written by F. Scott Fitzgerald. It is said to be one of the greatest American novels of the last century, not only for its tale of hope and disillusion, but also for the way it depicted the spirit of the 1920s.The information from the presentations made me realize that the characters in the story werent just any upperclass they were the accessible and cultural upperclass of the world. The presentations also made me develop my understanding of the background of their arrogant and lavish behavior. They were born into the onetime(a) elite and were stupendously rich in the wealthiest country in the world. They lived extravagant lives in a passing(prenominal) post-war time with mass media covering their lives in the tabloids. Another factor that contributed to this feeling of beingness superior mustiness have been the lack of authorities and strong politicians. As the economy ran itself and the politicia ns were incompetent, the cultural elite were literally on top of the world. They distanced themselves from institutions and history and lived their lives in a social bubble, respecting only those who were a part of their class.The dream of being famous and glamourous bloomed in the 1920s and was distributed to the public through the mass media. The dream was available for everyone, and hatful strived to become a part of the cultural elite. The main characters in The Great Gatsby were already there, as a natural part of the scene. They lived luxurious and careless lives, following the latest trends, listening to the new music and attend extravagant parties.From the presentations I also learned about modernist literature. A significant trait of this genre is the hold out with traditions and the search for an absolute truth and a meaning of life elsewhere. The upperclass seemed to have lost their meaning in life in their extravagant lifestyle. Previously I had not given the social c ontext besides much thought, and without the information from the presentations, I may would just have seen the tragic love story of the book, and not how the book is a picture of and a comment to the 1920s life.

Nursing Theorist Grid Essay Example for Free

nursing Theorist Grid EssayMadeleine Leiningers theory is call The Theory of tillage C be Diversity and Universality. Because Leininger had degrees in nursing and anthropology, her theory had a combination of derivatives of both disciplines (Bibb, 2006). While works as a nurse in the 1950s, Leininger became disturbed by nurses who could not understand nor respect the socialisation variations. She then set out to bridge the intimacy gap between nursing and cultures.Leininger became the authority on cultural diversity in wellnesscare. The key points of her theory include honoring a state of holistic well-being that is culturally defined, valued, and practical. Cultures include technology, religion, philosophy, kinships, socioeconomics, politics, and raising.TermDefinitionApplied to Nursing PracticeApplied to Nursing EducationApplied to Nursing look intoPersonCulture-dependent and holistic and sometimes includes families, groups, and communities Nurses can establish personali sed care plans and care by respecting and honoring the diversity of the patients. Nurses are continually educated on transcultural nursing. In nursing school and in the workplace, cultural diversity is taught. Continued research to increase the k right awayledge of the nurses to assess the person in different cultures.HealthA state of well-being that is culturally defined, valued, and good After appropriate nursing education has been done, nurses have to assess and respect the individuals decisions on health. Everyone will not accept smoke cessation and weight loss as a instigate of health. As we learn cultural healthpreferences, it is imperative that nurses pass this information on to other nurses. Employee in-services are big to pass on these diversities. Continued research to increase the knowledge of the nurses to assess the idea of health in different cultures.NursingA transcultural, humanistic, and scientific care discipline and profession with the central resolve to serve humans worldwide Care is still essential in the nursing process. Care is now individualized and culturally congruent by respecting preferences of diverse cultures. We continue to learn through formal education and staff development how to care for persons of different cultures. We honor the research on different groups. This is also employ to educate nurses on cultural diversity.EnvironmentA combination of physical, ecological, socioeconomical, and cultural settings. We learn to respect a persons space even if it is very different from what we are accustomed to. Especially important in home health settings. Be careful of facial grimaces and nonverbal actions. Important to learn and acquire others that our impression of a livable and decent environment are not the same as others. Research empowers and teaches nurses how to respect and interact in the patients personal environment. From the old adage, When in Rome, do what the Romans do. Research helps to lose it what the Romans a ctually do.Bibb, S. C. G. (2006). Leiningers theory of culture care diversity and universality. New York Springer Publishing Company.

Individual Assignment Business Organizations Essay Example for Free

Individual Assignment Business Organizations EssayReflective do is a demeanor of studying your own experiences to advance the way you work. It is linked with the concept of learning from experience, in that you entail about what you did and what happened, and decide what you would do differently next time. Reflective practice will make you mend the quality of service you deliver. It will ensure that the service providers are always getting the best executable service that they require because by using reflective practice you are always looking for things to improve on and see if you could do anything differently the next time round. Standards such as essential standards ordain us how we should be working.We can use them to intend about the way in which we work and gradation ourselves against them. As everyone has different values and beliefs, it is weighty that we treat everyone the selfsame(prenominal) no matter what their beliefs are. We should provide the same sup port for everybody, If we do not work this way then we will fail to perform the standards of the codes of practice set out by the regulating bodies. Outcome 22.1Everybody reacts differently to feedback whether it be positive or negative. I value any kind of feedback given to me, positive or negative because it is a steady-going way of trying to better yourself. Some people may take negative feedback personally and think that they are being criticised. 2.2 It is important to seek feedback from people as you will know if you are working in the correct way. If you get negative feedback you will then know what you need to improve on for the better and positive feedback you know you can carry on the good work that you are doing. 2.3 It is important to listen to the feedback you get and use it whether it is positive or negative so that you can improve the way that you work and your quality of work.

Occupational Science And Occupational Therapy

Occupational learning And Occupational TherapyThis assignment is aimed at establishing logical argument as the link mingled with wrinkleal intelligence (academic discipline) and transactional therapy (a profession) (Cohn 2003). Both occupational intelligence and occupational therapy has a passion to solve per work onance problem or occupational dysfunction by applying occupation as a tool. Hence the complexity of occupation requires activities abstract as a action for finding and adjusting an occupation to achieve some therapeutic benefit or allow a soulfulness to engaged in a former or forward-looking occupational role. (Dun end, 2009. p.91)Occupational science (OS) was first mooted by the National Society for the promotion of occupational Therapy in 1917 in the USA (Wilcock 2001,2003, Larson et al 2003). The primary objectives of that organisation, which later became the America Occupational Therapy Association, anticipated that it should focus on the study of occupatio n as a therapeutic measure, the study of the effects of occupation upon human world, and the propagation of scientific noesis of this submit (Dunton et al 1917 as cited in Wilocock 2003,p.164). As the profession grew, scarcely the therapeutic mathematical function of occupation attracted much attention (Wilcock, 2001). Occupational science was formally founded in 1989 when the university of south Californias (USC) doctoral program was launched (Zemke, 1996). This was champion by Yerxa et al (1989,p.6) and she described Occupational science as the study of the human as an occupational creation, with the pack for, and competence to engage in and coordinate daily occupations in the environment all over the animatenessspan. Yerxa et al (1989), Occupations atomic number 18 defined in the science as chunks of daily activity that can be named in the glossary of the nuance (Clark, 1991)Occupational science and occupational therapy be intimately related, and that in circumstance the former emerged from the latter. (Duncan 2009,p.300) Occupational science was seen as a basic science, that is, one which dealt with widespread issues roughly occupation without concern for their instant application (Yerxa et al 1989, p.4) occupational therapy on the other hand, was seen as universe upturned with the application of know leadge about occupation for therapeutic ends (Clark et al, 1991)Occupation is equally the fundamental focus of occupational therapy practice and the unit of analysis considered in occupational science (Cohn, 2003). Occupational science generates knowledge about the rich variety of human occupation and the socio-cultural, political, economic, environmental, biological and other conditions to sustain healthy, fulfilling, meaty occupation for person and communities in different world circumstances. There are some reservations whether or not the basic science of occupation is essential at all given that an abundance of knowledge about occupation exists in other discipline (kielhofner, 2002). What is obvious, though, is that whilst other fields whitethorn tackle issues, which might usefully inform an perceptiveness of occupation, these fields do not use the idea of occupation as the center of inquiry (Clark et al 1993, Polatajko 2004). This guarantee that any knowledge generated not only tackles the concern of healers but also has clear rush on how that knowledge can be use in practice (kielhofner 1997,2002 Taylor et al 2002).Occupational science squeeze on therapist to reflect on their practice and resolve its congruence with the philosophy and ascent facts base of an occupational perception. (Duncan 2009)There are concerns that occupational science overlaps with other disciplines and is therefore not adequately ridiculous to validate its institution as a scholarly discipline. Nevertheless, it is examination that occupational science, because of its sole subject matter and emphasis, constitutes a conceptually distinc t field of inquiry(Clark et al. 1991,p.304). Traditionally, the social sciences established their unusualness not by their formal description but by their emphases and traditions. The unique traditional base of occupational science lies in the practice of occupation therapy, with its concern with the adaptation, by room of elaborateness in occupation, of person with disabilities. (Clark et al. 1991.p30)It has been recommended that one of this new field will force occupation on occupational therapists to re-engage with there philosophy and revisit occupation as the core of occupational therapy (Molineux, 2000), since the centre of Occupational science is human as occupational being (Yerxa et al., 1989 wilcock, 1993)However, another school of taught define occupational science as an academic discipline, the reason of which is to generate knowledge about form, the function and the meaning of human occupation. (Zemke, 1996). Occupational Science focuses onForm, which is the directly observable font of occupation. The objective set of physical and socio-cultural situation, external to the individual at a special(prenominal) time. Though, occupational form guides, structures, or suggests what is to be done by the individual. In completing the form imitate on what happens lav the scenes and recognize the association between doing being. (Hersch et al, 2005 p36). In a study of preschoolers receiving occupational therapy, Case -Smith (2000) found that the occupation of play fostered the development of visual and fine -motor skills suggesting occupation-based interventions distorted component skills. In contrast, a Meta -analysis study of occupational form found out that, in contrast to less enriched forms, enriched occupational forms moderately enhanced executing outcomes, especially in the area of movement kinematics (Cohn, 2003).The function of occupation refers to the way occupation solves health, adaptation, development and timberland of life, the purpose or intended outcome when participating in occupation(Larson et al, 2003). Occupational scientists could study how being fed versus being helped to feed oneself to the maximum extent possible affects the physical health and life joy of residents of health manage institutions. (Cohn, 2003).Meaning in occupational science refers to therefers reentire interpretive knowledge engaged in by an person encountering an occupational form. The personal experience of engagement in occupations(Larson et al 2003). People instill occupations with personal meaning or value. Further more, occupations are metaphorically constituted in a culture and interpreted in mount of persons life stories. For example, a dining event with a new booster station may be seen as essential in influential ones future, resulting in a romance or even marriage.The attempt to occupational diagnosis begins with the identification of activity limitations or participation restrictions. (Molineux, 2009). Whether physical or mental in nature, the behaviours necessary for completion of tasks in daily occupations can be analysed according to limited components related to moving, perceiving, thinking feeling (Hersch et al 2005). Hence, it is consonant with the top-down approach to the occupational therapy process (Trombly, 1993). Impairments, negatively influencing achievement, are then identified through Task analysis. Task analysis examining an activity to identify the chronological sequence of steps or tasks that constitute the activity. Each task may be analysed into a further serial of sub-tasks. (Creek, 2003) Subsequently, they are evaluated in detail through additional targeted observations or specific evil tests, such(prenominal) as goniometry for range of movement and screening test for depress. Then, attention is directed to potential environmental factors restricting performance. by means of it the process, clients collaborate (client centeredness) with the parishioners to develop an understanding of problems in relation to clients situation and to prioritise the relative greatness of problems. . (Molineux, 2009).The top-down approach differs from the approach in putting the initial emphasis on occupation. In the bottom-up approach, the practitioner begins the evaluation of occupational performance by exploring impairments. For example, knowing that a client has rheumatoid arthritis, the evaluation may begin with measures of pinch strength, 1.5 pounds of pinch on the right (dominant) and 5 pounds on the left, the practitioner might gauge that the client is unable to proper meals callable to the in adequate pinch strength. This is a weak symptomatic press outment because it is based on prediction or inference about prefromance supported by impairment testing but not activity analysis. (Molineux, 2009).The technical skills of the therapist involve competence in the administering diagnostic procedures and tests client data are gathered through the sense (visi on hearing touch smell smell and kinaesthesia) aided by structured and unstructured interviews, observations, and tests. A completed activity analysis results in a change of some kind, either something has been added to or subtracted from the environment, or altered within it, or something has changed in the subjective experience of the participant. (Hagedorn 2000 p27). Occupational science acknowledges that occupation is contingent upon the environmental context. The study of human occupation must consider the dynamic relationship between the choices people make for action and the various environment al forces that facilitate or impinge upon those choices, the capacity of human to transform their environments to meet their needs though and for engagement in occupation is central to this science (Jackson, 1998)Occupational therapists believe in occupation for health We are concerned with individuals quality of life in terms of how they engage in satisfactory and meaningful occupat ions. We fool a deep appreciation of the occupational nature of humans, of the relationship between health and occupation, and how occupations can influence health (Wilcock, 1999 cited in Finlay, 2004.p.3). Occupation therapist focuses on occupational performance. The active doing of the person in the context of the occupational form, after the person interprets the occupational form and wants to do something about it, the persons voluntary doing is the occupational performance, (Nelson and Jepson-Thomas 2003 p.111) performance is the outward expression of skills (Creek 2002, p276). We are centrally concerned with how individual function in their work, leisure, domestic life and personal self-care, a healthily person is one who is able to perform his or her daily occupations to a matching (for that person) and effective level. A persons occupational performance may fountainhead be disrupted or impaired when he or she becomes ill or disabled in some way. we have unique ability to a ssess occupational performance and to use occupations to improve or maintain that performance . (Finlay, 2004.p.4 ,,,) implicit in(p) body functions and structures have potential to influence occupational performance (Crepeau et al 2003) help shape a persons identity effect individuals choice and subjective experience of occupations and persistence in sustaining occupational behaviour.Occupational therapist view service user holistically as unique individuals (the person) who have particular life experiences, interests, needs, skills, problems and motivations arising out of their particular social and cultural background? Occupational therapy concerned with the individual as a skilled and sufficient performer of a range of roles and occupations appropriate to his age, environment and culture. Each process contributes in some way to the attainment and retention of skilled performance (Haledon 2000). We aimed to view and treat individual as complex solid being rather than seeing th eir problems in isolation. We try to attend to emotional, cognitive, physical and social dimensions, in the context of the persons life style. (Finlay, 2004)Occupational therapists value the therapeutic potential and purposeful meaning- full activities to promote health and tumesce being. Thus, occupational therapist is premised on the idea that purposeful activity can be therapeutic and can be used to improve individual functioning when used in a way that is meaningful top that person. One of the core skills is being able to apply activity in the treatment process. This process values the inseparable properties of activities, the experience of doing and the end product. We employ two main types of therapeutic activities activities of daily alive (such as cooking and therapy activities) such as group work). Treatment often involves grading and adapting these actives in their inherent properties (Findlay, 2004)Study from out side occupational therapy and occupational science is de monstrating the occupational nature of humans and the impact of occupation on health. For example, the Health walks Research and development Unit (2000) at Oxford Brookes University has been investigating the health benefits of led walks in the countryside. The original walk project was investigated by a general practitioner zand seen then has been positive and scrutinized. Researcher in the unit have found that in addition to the obvious impact on physical fitness, participants also reap benefits due to the social aspect of the walks, and this is consistent with the multidimensional nature of occupation. (Yerxa et al., 1989). modern research, particularly in the field of occupational science, has demonstrated the link between occupation and health/ hygienic being. For instance, in a review of literature on occupation and mental health in care homes for older people, Mozley (2001) provides evidence that opportunities for occupation and pleasure in homes contribute not only to mood state but also to actual survival rates.Wilcocks (1998) influential work on occupation for health stresses the importance of being in turn with our occupational nature in terms of the dynamic balance of doing, being and becoming. She shows how being arises from doing and becoming is dependent on doing and being. She argue how we are more susceptible to illness as a result of continuing occupational injustice, deprivation, delirium or balance (wilcock, 1999,p.195.)Wilcock (2001) identified 3 occupational problems that can compromise healthOccupational Imbalance, Occupational deprivation, Occupational alienationOccupational Imbalance has been proposed in the literature to refer to the loss of a balance of engagement in occupation which leads to ell-being, and might accept balance between physical mental and social occupations between chosen and obligatory occupations or between doing and being (wilcock, 1998).Occupational deprivation has been defined as the deprivation of occupation al choice and diversity due to circumstances beyond the control of the individual (wilcock, 1998, p.257). These could be as a result of poverty, lack of avocation opportunities, illness health/disability, discrimination, abuse, being a prisoner or war refugee, and so on. (Whiteford, 2000).Occupation alienation refers to the subjective experiences of isolation powerlessness, frustration, loss of control, estrangement from the society or self which results from engagement in occupations which fails to satisfy the inner needs of the available to patients.Specially, occupational scientist should consider placing occupation at the centre of their analysis would need to recognised the importance of an individual occupations and the symbolic meaning attributed to those occupations. This ensure that any knowledge generated not only addresses the concern of the petitioners but also has clear guidance on how that knowledge can be used in practice (kielhofner 1997,2002). This approach can be contrasted with occupational science, which informs proactive but may not necessarily provide specific tools or methods to be utilised by occupational therapists (molineux 2001),In doing so, philosophic explanation to support treatment was developed along with the concomitant principles and practices that would guide that treatment as well as outline the knowledge and skills that would be needed by those who provided it to patients. (Kramer 2003)The lack of a science unique to occupation or theories of practice, or research that proved the efficacy of practice, deeply hampered therapists efforts to establish credibility in all areas of practices. The richness and complexity of occupation is not evident if one cannot articulate the underling principle and its basis in a recognisable science (Kramer 2003)ConclusionThe basic philosophical tenets of occupational therapy delay to have an enduring presence in todays world of human health and illness. Occupation and related concepts suc h as interests and individual preferences, the importance of the environment in stimulating and supporting activity, and the fit of the activity to the person- address to be applicable to people who have problems related to disability, disease, or other chronic debilitating conditions. As a field devoted to the study of occupation, occupational therapists and occupational scientist have remained committed to the founding principle. These principles are embedded in recognition of the potency of occupation as a catalyst for health.